Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3053100 specifically identifies Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus .... Tax rates applicable include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 3 – Fish And Crustaceans, Mollusc
Below are related HSN codes from Chapter 3 – Fish And Crustaceans, Mollusc for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Fish And Crustaceans, Mollusc... | 3011100 | Live Fish -Ornamental Fish--Freshwater | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3011900 | Live Fish -Ornamental Fish--Other | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019100 | Live Fishother Live Fish Trout (Salmo Trutta, Onco... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019200 | Live Fishother Live Fish Eels (Anguilla Spp.) | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019300 | Carp (Cyprinus Spp., Carassius Spp., Ctenopharyngo... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019400 | Live Fish-Other Live Fish-- Bluefin Tunas (Thunnus... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019500 | Live Fish-Other Live Fish--Southern Bluefin Tunas ... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019900 | Live Fishother Live Fish Other | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3021100 | Fish, Fresh Or Chilled, Excluding Fishfillets And ... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3021300 | Fish, Fresh Or Chilled, Excluding Fishfillets And ... | Nil | Nil | Nil |
GST Rates for HSN 3053100
Goods classified as Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... under HSN 3053100 are taxed based on transaction type. Local sales attract CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5%. For supplies crossing state boundaries, IGST at Nil/5% applies. Documentation must reflect kg. as the measurement standard for Chapter 3 – Fish And Crustaceans, Mollusc products.
Who Should Use HSN Code 3053100?
Every entity transacting in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... must quote HSN Code 3053100 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fish And Crustaceans, Mollusc. Chapter 3 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ...? GST registration is your first compliance requirement for HSN 3053100 goods. International traders in Fish And Crustaceans, Mollusc products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 3053100 accurately for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... avoids compliance issues and facilitates credit claims. Monitor changes to Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 3053100 is used to classify Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... under Chapter 3 – Fish And Crustaceans, Mollusc for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ..., CGST applies at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate supplies. Interstate transactions are taxed under IGST at Nil/5%.
Yes, GST registration is mandatory for businesses dealing in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus ... under HSN 3053100. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Fish And Crustaceans, Mollusc, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
